(b)Where the assessment for any year of a registered dealer,-(i)other than a registered dealer referred to in the proviso to sub-section (1), and(ii)a registered dealer who has not furnished any return or returns for that year, is to be made under the provisions of sub-section (4) or sub-section (5) is not made within the time provided in sub-section (7) or within the time extended under sub-section (8), then,-